Spiritual Accounting and Financial Reporting Quality in Deposit Money Banks in Keffi, Nasarawa State

This study investigated the influence of spiritual accounting on financial reporting quality in Deposit Money Banks (DMBs) located in Keffi, Nasarawa State. Spiritual accounting, in this context, refers to the application of personal religious beliefs and values, such as truthfulness, divine accountability, and moral integrity, in the preparation and presentation of financial information. Using a descriptive survey design, data were collected through structured questionnaires distributed among accountants, internal auditors, and compliance officers in selected DMBs. The data were analyzed using descriptive statistics, Pearson correlation, and regression analysis. The findings revealed a strong positive and statistically significant relationship between spiritual accounting and the quality of financial reporting. It was established that when financial professionals adhere to spiritual principles, the accuracy, reliability, and transparency of financial statements improve. The study concludes that spiritual values can serve as an informal ethical control mechanism, complementing institutional and regulatory frameworks. Based on the findings, it is recommended that DMBs integrate moral and spiritual ethics into staff training and ethical policies to enhance reporting quality.